ACAF-Intermediate Financial Reporting 2
Students build on introductory financial accounting skills and focus primarily on the liabilities and equities section of the statement of financial position. Students explore current and long term liabilities, leases, pensions and post employment benefits, corporate income taxes, shareholders’ equity, complex debt and equity instruments, earnings per share, accounting changes, cash flow statement, financial statement analysis as well as any related income statement effects. Through a combination of various learning techniques including interactive lectures, inquiry based learning and in-class problem solving students develop the ability to prepare external financial statement components and disclosure consistent with Canadian generally accepted accounting principles.
Intake F19 SEM
Start Date Sep 10 / 2019
End Date Dec 17 / 2019
ACAF70042 or equivalent
Computer Software Requirements:
A computer is required for this course. Students will need reliable access to the internet. A Texas Instruments BAII Plus (Business Analyst) or equivalent calculator is required for this course.